Valuation (Electricity) Order (Northern Ireland) 1997

Part II Electricity Generation

Application

3.—(1) This Article applies to the class of hereditaments in relation to which the conditions in paragraph (2) are fulfilled.

(2) The conditions mentioned in paragraph (1) are that—

(a) the hereditament is occupied by a holder of a licence or exemption where the licence or exemption authorises the holder to generate electricity but not to supply or (in the case of a licence) to transmit electricity;

(b) the hereditament comprises land, plant or buildings used or available for use for the purpose of generating electricity, where—

(i) such use is its sole or primary function; or

(ii) its primary function is in connection with a scheme for the production for sale of both electrical power and heat; or

(iii) the primary source of energy in such generation is the burning of refuse; and

(c) the generating plant—

(i) uses wind, tidal or water power as its primary source of energy; or

(ii) if its primary source of energy is the burning of refuse, and neither sub-paragraph (i) or (ii) of sub-paragraph (b) applies, has a declared net capacity of 25 megawatts or more; or

(iii) has a declared net capacity of 500 kilowatts or more.

Net annual values

4.—(1) In the case of a hereditament falling within the class to which Article 3 applies, its net annual value for the year ending on 31st March 1998 and for each subsequent year shall be an amount equal to—

(a) where the primary source of energy used by a generating plant is wind or tidal power, £2,860 per megawatt of the declared net capacity of the generating plant on 1st April in the year in question;

(b) in any other case, £5,720 per megawatt of the declared net capacity of the generating plant on 1st April in the year in question.

(2) In paragraph (1)(a) and (b), amounts in megawatts shall be expressed to the nearest hundredth part of a megawatt.

Apportionment

5.  In the case of a hereditament falling within the class to which Article 3 applies, the net annual value shall be ascribed to the district council district in which the hereditament is situated.